Management Accounting Graduate Skills for the Banking Sector: Relevance, Alignment, and Implications in an ODeL Context
Keywords:
distance e-learning; institutions; analytical skills; competence; employabilityAbstract
This paper investigates whether management accounting graduates can apply theoretical skills learnt from open distance e-learning (ODeL) institutions in the workplace and whether those skills align with employer expectations, especially in the banking sector. By developing a conceptual framework that focuses on the links between management accounting graduate skills and the banking sector’s specific requirements and reform strategies, the study provides a structured analysis of how academic training aligns with practical demands. The study utilised qualitative research methodology to explore the experiences and perceptions regarding the relevance, alignment, and implications of management accounting graduates in the South African banking sector. Data for the study were collected through semi-structured interviews. Nineteen bank staff members from three banks and ten academic staff members from an ODeL institution participated in the study. The empirical evidence from the study underscores the need for management accounting education to adapt to the needs and changes in the banking sector. Accordingly, ODeL institutions must provide a flexible learning platform that offers opportunities to incorporate structured knowledge mechanisms within institutions to address technical and analytical skills gaps for management accounting students who can be readily absorbed into the banking sector. Addressing the limitations will improve graduates’ employability rate and improve the overall quality and relevance of management accounting education in a rapidly changing banking business environment.
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Copyright (c) 2026 Caroline Nontatu Dumalisile, Timothy Olaniyi Aluko, Christina Cornelia Shuttleworth
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